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Income Tax Proceedings Invalid as Revenue Filed No Claim During CIRP Bombay HC
Case Law Details
- Case Name
- Amns Gandhidham Ltd. Vs ACIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Amns Gandhidham Ltd. Vs ACIT (Bombay High Court)
The Bombay High Court examined whether income-tax assessment proceedings for Assessment Years (AYs) 2022-23 and 2023-24 could continue against the petitioner after approval of a resolution plan under the Insolvency and Bankruptcy Code (IBC). Following the filing of the writ petition, the petitioner was amalgamated with ArcelorMittal Nippon Steel India Private Limited, and a formal amendment reflecting this change was permitted. Respondents waived service, and the matter was taken up for final hearing.
The petitioner argued that ...
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